Threatening phone call. Illegal under NC law. Why is this number still in service?

Calling from IRS regarding a tax evasion case. Investigating officer is David Cooper. My goodness. The call must be from India and at the end of the call I got a "God Bless You". FROM IRS...... Well actually I have good experience from IRS lately, but never been blessed by them.

Says I committed tax fraud. Said no one home to sign for "laters" (letters) when I told him IRS does not call. He said calling now or will send the sherif to put me behind the bars. This is the fraud being committed!!w7p7n

Fake, EXTREMELY threatening, "IRS" collector who says he is "Mark Victor" - barely intelligible, saying that if I didn't contact back "within seconds" or my lawyer did not contact "within seconds" I would be looking at jail time and then he could "only wish me good luck." I know enough that this is a scam, but had this been my elderly mother, she may have fallen for it. I can't believe there are so many reports for this number, and it's still in service.

Byron Johnson states he is from the IRS and trying to resolve my "legal issues" that I have outstanding debt and threatens to take a lien against me if I don't pay. He's a schmuck and has called me 20+ times.